The tariff classification of a woman’s pullover from China.

N235217 November 16, 2012 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Ms. Sara M. Moffatt Phoenix International Freight Services, Ltd. 1501 N. Mittel Blvd., Suite A Wood Dale, IL 60191 RE: The tariff classification of a woman’s pullover from China. Dear Ms. Moffatt: In your letter dated November 2, 2012 you requested a classification ruling on behalf of Garnet Hill Inc. As requested, your sample is being returned to you. The submitted sample, item 27793, is a woman’s cut and sewn “Garnet Hill” label pullover that is constructed from 100% cotton jersey knitted fabric. The outer surface of the fabric measures more than nine stitches per two centimeters in the direction that the stitches were formed. The garment features a scooped front neckline, short hemmed sleeves, and an asymmetrical hemmed garment bottom that extends from the left side hip area to the right thigh area. The garment extends from the shoulders to below the waist. The applicable subheading for item 27793 will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of cotton: Other: Other: Other: Women’s or girls’: Other. The duty rate will be 16.5% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist 359 at 646-733-3049. Sincerely, Thomas J. Russo Director National Commodity Specialist Division